Shared Parental Pay Details
📊 ShPP Allocation Breakdown
Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) enable eligible working parents to share up to 50 weeks of leave and up to 37 weeks of pay between them after having a baby or adopting a child.
This system allows parents to take leave together, alternate blocks of leave, or customize child care responsibilities during their baby’s first year.
⚙️ Statutory ShPP Rates & Allocation Rules for 2026/27
1. Leave & Pay Pools
- Shared Leave Pool: Up to 50 weeks of leave can be shared (52 weeks total statutory maternity leave minus 2 compulsory maternity weeks taken by mother).
- Shared Pay Pool: Up to 37 weeks of Statutory Shared Parental Pay (ShPP) can be shared (39 weeks total statutory maternity pay minus 2 weeks taken by mother).
2. Statutory ShPP Rate
- Weekly Flat Rate: Paid at £184.03 per week, or 90% of average gross weekly earnings (whichever amount is lower).
3. Eligibility Criteria
Both parents must meet specific continuity of employment and earnings tests:
- Continuity Test: Worked for the same employer for at least 26 weeks by the 15th week before the baby is due.
- Earnings Test: Earned at least £123.00 per week on average during 8 reference weeks.
📊 Practical Shared Parental Pay Worked Examples
Below are two worked calculation examples demonstrating ShPP leave sharing:
- Mother weekly salary: **£500.00**
- Partner weekly salary: **£550.00**
- ShPP statutory flat rate: **£184.03 / week**
Calculation: Mother receive 10 wks × £184.03 = £1,840.30. Partner receives 10 wks × £184.03 = £1,840.30.
- Partner average earnings: **£600.00 / week**
- Weeks of ShPP taken by partner: **15 weeks**
- ShPP weekly rate: **£184.03 / week**
Calculation: Partner total ShPP = 15 weeks × £184.03 = £2,760.45.
📑 Common Pitfalls & Employer Notices
- Missing the 8-Week Booking Notice Window: Parents must give their respective employers at least 8 weeks’ written notice before starting a block of Shared Parental Leave.
- Confusing Continuous vs. Discontinuous Leave: Employers must agree to continuous leave requests (e.g. 12 straight weeks off). However, if you request discontinuous leave (e.g. 2 weeks on, 2 weeks off), your employer has the legal right to refuse.
- Forgetting PAYE Deductions: Statutory Shared Parental Pay is treated as normal taxable income and is subject to PAYE Income Tax and Class 1 National Insurance.
❓ Frequently Asked Questions (FAQ)
Yes. Both parents can take Shared Parental Leave at the same time, allowing you to spend weeks off together as a family, provided the total combined leave taken does not exceed the available 50-week pool.
The mother must submit a formal 'Maternity Leave Curtailment Notice' to her employer, specifying the exact date her maternity leave and pay will end so the remaining weeks transfer into the shared parental pool.
Yes. Each parent taking Shared Parental Leave is entitled to up to 20 SPLIT days (in addition to the mother's 10 KIT days). These allow you to work occasionally without breaking your leave contract.
Self-employed parents cannot take Shared Parental Leave or receive ShPP. However, if one parent is self-employed and meets the Employment and Earnings test, their employed partner may still qualify to take SPL and ShPP.